PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA EMITEN YANG TERMASUK DALAM LQ 45

Emilda . .

Jurnal Media Wahana Ekonomika
Vol 7, No 3 (2010): Jurnal Media Wahana Ekonomika, Vol. 7 No. 3, Oktober 2010

The objectives of the research  to determine the effect of intellectual capital on the company's financial performance.  The result of this research show that simultaneously, intellectual capital (measured with Physical capital efficiency, Human capital efficiency and Structural capital efficiency) has a positive effect on financial performance (EVA) and significant. The correlation of 0,999 proves that the relationship intellectual capital (measured with Physical capital efficiency, Human capital efficiency and Structural capital efficiency), and financial performance (EVA) is strong, because it is more than 0.50.  Keyword : intellectual capital, financial performance (EVA)